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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 28th March, 2022
S.O. 1440(E).—In exercise of the powers conferred by sub-section (1) of section 3 of the Taxation and Other
Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (38 of 2020) (hereinafter referred to as the said
Act), and in partial modification of the notification of the Government of India in the Ministry of Finance,
(Department of Revenue) No. 93/2020 dated the 31st December, 2020 published in the Gazette of India,
Extraordinary, Part-II, Section 3, Sub-section (ii), number S.O. 4805(E), dated the 31st December, 2020 and No.
10/2021 dated the 27th February, 2021, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-
section (ii), number S.O. 966(E) dated the 27th February, 2021, and No.20/2021 dated the 31st March, 2021, published
in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O 1432(E) dated the 31st
March, 2021 and No.74/2021 dated 25th June, 2021, published in the Gazette of India, Extraordinary, Part-II, Section
3, Sub-section (ii), vide number S.O. 2580(E) dated the 25th June, 2021, and No. 113/2021 dated 17th September,
2021, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), number S.O. 3814(E) dated
the 17th September, 2021, (hereinafter referred to as the said notifications), the Central Government hereby specifies
for the purpose of sub-section (1) of section 3 of the said Act, that where the specified Act is the Prohibition of
Benami Property Transaction Act, 1988, (45 of 1988) (hereinafter referred to as the Benami Act) and the completion
of any action, as referred to in clause (a) of sub-section (1) of section 3 of the said Act, relates to passing of any order
under sub-section (3) of section 26 of the Benami Act,—
(i)
the 30th day of June, 2021 shall be the end date of the period during which the time limit specified in or
prescribed or notified under the Benami Act falls, for the completion of such action; and
(ii)
the 30th day of September, 2022 shall be the end date to which the time limit for completion of such action shall
stand extended.
[Notification No. 16/2022 / F. No. 370142/35/2020-TPL-Part-II]
UMME FARDINA ADIL, Under Secy.,
Tax Policy and Legislation Division
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(ii) vide S.O. No. 4805(E) dated 31st December, 2020 and was last amended vide S.O. 3814(E) dated 17th September,
2021.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
